In the U.S., profits from selling investments held for more than a year are taxed at lower rates than wages. Here are the official long-term capital gains brackets for 2026.
2026 long-term capital gains brackets
| Filing status | 0% rate | 15% rate | 20% rate |
|---|---|---|---|
| Single | Up to $49,450 | $49,451 – $545,500 | Over $545,500 |
| Married filing jointly | Up to $98,900 | $98,901 – $613,700 | Over $613,700 |
| Married filing separately | Up to $49,450 | $49,451 – $306,850 | Over $306,850 |
| Head of household | Up to $66,200 | $66,201 – $579,600 | Over $579,600 |
The thresholds refer to total taxable income, including the gain. Gains are stacked on top of your other income, so part of a gain can be taxed at 0% and part at 15%.
Short-term capital gains
Assets held for one year or less are taxed as ordinary income at your regular rate of 10% to 37% — see the 2026 federal tax brackets.
Net investment income tax
An additional 3.8% tax applies to investment income for taxpayers with modified AGI above $200,000 (single or head of household), $250,000 (married filing jointly) or $125,000 (married filing separately). These thresholds are fixed by law and are not indexed for inflation, so more people become subject to the NIIT over time.
Special cases
- Collectibles such as art, coins and precious metals are taxed at up to 28% when held long term.
- Unrecaptured section 1250 gain on real estate (depreciation taken) is taxed at up to 25%.
- Home sales: up to $250,000 of gain ($500,000 for married couples) on a main home can be excluded if you owned and lived in it for two of the previous five years.
- Losses: capital losses offset gains, and up to $3,000 of net losses a year can offset ordinary income.
Most states also tax capital gains, usually as ordinary income. Estimate your federal tax with our capital gains tax calculator.